Song, Qian; Ding, Wenjie; Hasan, Iftekhar; Wang, Qingwei - 2023
We investigate how shareholder-and-debtholder conflicts of interests affect the corporate tax avoidance using a unique … affiliated banker directors, but not unaffiliated banker directors, significantly reduces firms’ tax avoidance behavior. Such a … reducing tax avoidance aggressiveness and protecting the debtholders interest …